SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa https://ejournal.upbatam.ac.id/index.php/scientia_journal <p><strong>SCIENTIA JOURNAL</strong> Merupakan Jurnal Mahasiswa Universitas Putera Batam Fakultas Ilmu Sosial dan Humaniora. Jurnal ini untuk mewadahi makalah hasil penelitian mahasiswa Pada Bidang Ilmu Manajemen, Akuntansi, Ilmu Hukum, Administrasi Negara,&nbsp; Ilmu Komunikasi dan Sastra. Diharapkan dengan adanya SCIENTIA JOURNAL ini dapat meningkatkan kualitas makalah hasil penelitian mahasiswa dan mengimplementasikan keilmuan mahasiswa. SCIENTIA JOURNAL terbit sebanyak 2 kali periode dalam satu tahun.</p> <p>e-ISSN :&nbsp;<a href="http://u.lipi.go.id/1566881898">2714-593X</a></p> LPPM Universitas Putera Batam en-US SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2714-593X ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BATAM SELATAN https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8546 <p>Taxes provide vital services in a nation, particularly for the sustainability of the government system. Taxes are utilized as a source of money to fund agriculture, trade, industry, health care, education, and other services. The tax business is essential to meeting a country's development needs. The bigger the country's tax revenue, the greater its income.To boost people's prosperity and well-being, more compliance with tax responsibilities is required. Individuals in the KPP Pratama Batam Selatan, however, continue to be noncompliant with their tax duties. There are a variety of elements that influence tax compliance. The study's goal is to look at the influence of tax knowledge, punishments, and rates on tax compliance. Questionnaires are distributed to taxpayers as part of the data gathering process. The purposive sampling approach and the Slovin formula were employed to obtain the sample, which yielded 398 responses. The study found that tax knowledge and tax punishments have a considerable impact on tax compliance, whereas tax rates have an influence but are minor. Taxation knowledge, tax sanctions, and tax rates all have a substantial impact on tax liability.</p> Vira Octaviani Dian Efriyenti Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8546 PENGARUH PARENTAL INFLUENCE, PERSONALITAS DAN PENGHARGAAN FINANSIAL TERHADAP MINAT MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR MENJADI AKUNTAN PUBLIK https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8499 <p><em>Research on accounting students' interest in a career to become a public accountant is one of the main things to do so that public accountants are in great demand by accounting student graduates. This research uses a quantitative approach. The population is students majoring in accounting in Batam City who are registered on the DIKTI website, learning year 2023/2024 with a total of 1,234 students. The results of the study through the t test, parental influence and personality variables partially did not have a significant effect on the interest of accounting students in becoming public accountants. Financial reward variable partially has a significant effect on the interest of accounting students in becoming public accountants. The results of the study based on the calculated F value on the three independent variables, namely parental influence, personality and financial rewards, simultaneously have a significant effect on the interest of accounting students in becoming public accountants. The Adjusted R Square result is 0.417 or 41.7%, means that the influence of parental influence, personality and financial rewards on the interest of accounting students is at a percentage of 41.7% and the rest is influenced by other variables as 58.3%.</em></p> Yollanda Octaviani Ismail Vargo Christian L. Tobing Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8499 ANALISIS FRAMING PEMBERITAAN LARANGAN THRIFTHING PADA MEDIA BATAMPOS.CO.ID DAN BATAMNEWS.CO.ID https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8392 <p>After the policy of prohibiting the import of used clothing written in Permendag No. 40 of 2022 concerning Export-Prohibited Goods and Import-Prohibited Goods which received many rejection from the public, especially the import used clothing business in Batam City. Departing from this, researchers want to raise the news regarding the ban on thrifting in Batam City on the online media batampos.co.id and batamnews.co.id . This study aims to find out the perspectives of the media batamnews.co.id and batampos.co.id in presenting this ban on thrifting. The study used documentation and observation techniques. The analysis method used by researchers is Zhongdang Pan Gerald M. Kosici's frame analysis model. Data collection through written or loaded archives sourced from the online media batampos.co.id and batamnews.co.id March-April 2023, which contains news about thrifting ban in Batam City. The results of this study, the online media batampos.co.id , which framed the news of the thrifting ban in Batam City, discussed in detail the government's actions and assertions regarding the prohibition of used imported goods from illegal entry, while batamnews.co .id tends to describe in detail the conditions of traders and people who disagree regarding the import ban on secondhand goods in Batam City</p> Viviana Builalaq Sholihul Abidin Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8392 STRATEGI PROMOSI EKOWISATA MANGROVE PANDANG TAK JEMU DI KOTA BATAM https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8378 <p><em>Communication has an important role for the development of tourism, especially in Batam City. In introducing ecotourism potential to tourists, in addition to good management of tourist attractions, creative and effective promotion is also needed. In this study to conduct tourism promotion, researchers used an integrated marketing communication approach or (Integrated Marketing Communication) IMC. The purpose of this study is to find out what communication strategies are appropriate for pokdarwis to use in promoting Pandang Tak Jemu Mangrove Ecotourism. carried out with a qualitative descriptive approach. Qualitative methods are carried out through interview techniques to resource persons by limiting interview points to relevant topics. Sampling through snowball sampling method is purposive until the data collected is considered representative. In addition to interviews, the author also made direct observations around tourist destinations and used documentation of data sources in the form of pictures of ecotourism activities, recordings and drawings, as well as records or recaps of pokdarwis activities. The result of this research is the application of elements of the promotion mix or (Mix Promotion) which includes: advertising (advertising), direct marketing (direct marketing), publicity (publicity), marketing (sponsorships), sales promotion (sales promotion).</em></p> <p><em>Keywords: Tourism&nbsp; Awareness Group (Pokdarwis), Integrated Marketing Communication, Promotion. </em></p> Tassya Zakyya Ageng Rara Cindoswari Cindo Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8378 LITERASI KEUANGAN, OVERCONFIDENCE, DAN TOLERANSI RISIKO TERHADAP KEPUTUSAN INVESTASI https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8673 <p><em>The rise in illegal investment insidents in Batam indicates that people’s financial literacy is still lited. The high level of overconfidence among some people cause many of them to become victims of investment fraud in Batam. This occurs because people want to gain instant profits wthouth thinking about the risks.The method in this research uses a kuantitatif approach. This reserarch aims to evaluate the influence of financial literacy, overconfidence and risk tolerance on investment decision in Batam. The population in this study were accounting student from five universities in Batam. Sampling using purposive sampling technique, obtained 302 respondents. The results of this research state that financial literacy has a positive and significant effect on investment decision, overconfidence has a positive and significant effect on investmenct decisions, and risk tolerance has a positive and significant effect on investment decision. the result on the F test state that financial literacy, overconfidence and risk tolerance together has</em><em> a positive and significant effect on investment decisions</em><em>.The coefficient of determination test in this study was 0,670 or 67% of the variable investment decision. Meanwhile, the remaining 33% was influenced variables not identified in this research.</em></p> Sofhia Riski Rezanuari Sofhia Viola Syukrina E Janrosl Viola Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8673 ANALISIS STRATEGI KOMUNIKASI BRAND IDENTITY HOTEL AP PREMIER DALAM MENINGKATKAN BRAND AWARENESS KEPADA KHALAYAK KOTA BATAM https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8315 <p>This research focuses on the transformation of Travelodge into AP Premier Hotel, a new city hotel brand, which <br>emphasises the importance of a well-conceived communication strategy for brand development. Using various <br>data collection techniques, including interviews, documentation review, and observation, this research highlights <br>the critical role of communication strategy in shaping the brand identity of AP Premier Hotel Batam. The findings <br>underline that effective communication patterns are essential to build brand awareness and a positive image for <br>AP Premier. The research concludes that the communication strategies used are aligned with the principles of <br>marketing and branding, inspired by Jean-Noël Kapferer's theory. The emphasis on service excellence in <br>communication activities resulted in three different patterns: linear, interactional, and transactional. Through <br>these patterns, this research shows the cultivation of brand awareness and a good brand image for the AP <br>Premier brand.</p> Glenn Stevander Glenn Jeremiah Leong Michael Jibrael Rorong Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8315 ANALISIS IMPLEMENTASI SISTEM INFORMASI AKUNTANSI MENGGUNAKAN SOFTWARE ACCURATE PADA PT RAINBOW TUBULARS MANUFACTURE https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8664 <p>This study analyzes the application of accurate software at PT. Rainbow Tubulars Manufacute especially in the flow of the purchasing cycle, preparation of human resources for the application of accurate software, and fanning reports of receipts of goods into accurate software. This study aims to determine the application of accurate software in the purchase cycle is effective and efficient, and the information generated can help users of accurate information. This research uses qualitative methods and descriptive approaches by describing, describing, collecting data, managing and presenting observational data. The result of this study is that the application of accurate software has been compiled and planned with the existence of standard operating procedures in the purchasing cycle that have been made by the company's management and already have competent human resources in their fields with training for each accurate user to add basic and user proficiency</p> Ramli Honest Simamora Viola Syukrina E. Janrosl Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8664 PENGARUH MOTIVASI BELAJAR, PERILAKU BELAJAR, DAN MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA DI KOTA BATAM https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8298 <p><em>This research examines the influence of learning motivation, learning</em><em> behavior, and learning interest on the level of accounting comprehension at Universitas International Batam, Universitas Universal, and Universitas Politeknik Batam. The research population consists of 3,794 students, and data collection is conducted through online questionnaires via Google Forms, using purposive sampling with the Slovin formula resulting in a sample size of 98 respondents. The questionnaire items were measured using a Likert scale, and data analysis was carried out using IBM SPSS Version 25. The analysis includes descriptive statistics, validity-reliability tests, classical assumptions, multiple linear regression, as well as partial and simultaneous hypothesis testing. The results indicated that partially, learning motivation and learning behavior did not significantly affect accounting comprehension, while learning interest had a significant partial effect on accounting comprehension. Simultaneously, all three factors collectively influenced accounting comprehension. The Adjusted R Squared of 55.8% indicates that learning motivation, behavior, and interest affect a significant portion of accounting comprehension, while 44.2% is influenced by other factors.</em></p> Riah venna Vargo Christian L. Tobing Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8298 AKIBAT HUKUM PELAKSANAAN PERSIDANGAN E-COURT STUDI PUTUSAN 17/G/2021/PTUN.TPI TERHADAP MODERNISASI PERADILAN https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8639 <p>ABSTRACT<br>The development of the trial was renewed through perma number 1 of 2019 concerning the administration of<br>cases and trials in courts electronically. Through the e-court, the judicial process is carried out electronically.<br>However, the verification process is still carried out according to the usual procedure. The conclusion of the<br>writing is an analysis of the trial process number 17/g/2021/ptun.tpi on the evidentiary agenda related to<br>employment disputes</p> Remy Fillippine Astrada Lumban Tobing Ukas Ukas Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8639 ANALISIS YURIDIS PENEGAKAN HUKUM TERHADAP PELANGGARAN HAM OLEH KELOMPOK KRIMINAL BERSENJATA (KKB) BERDASARKAN PERSPEKTIF HUKUM INDONESIA https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8215 <p>The responsibility of the Indonesian state in protecting the rights of victims of Human Rights Violations committed by Armed Criminal Groups (ACGs) involves various legal, judicial and rehabilitative efforts. Despite concerted action, challenges remain, including limited access to conflict areas, security concerns for investigators and victims, and complicated legal complexities. Improving inter-agency coordination, investing in increasing investigator capacity, and strengthening protection systems are critical to strengthening Indonesia's response to protecting victims of human rights violations. Prioritizing justice, rehabilitation and prevention is the basis for upholding victims' rights while facing complex challenges amidst the dynamics of conflict and security problems.</p> Yemima Gultom Andika Surya Lebang Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8215 PENGARUH KONTEN TIKTOK @REXI TERHADAP MINAT FOLLOWERS UNTUK MODIFIKASI MOTOR https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8598 <p>One social media platform that is currently quite familiar to Indonesian society is TikTok. TikTok is a social networking platform used to create content in the form of short videos. Someone may become famous on TikTok because of their interesting content; these people are called "tiktokers". One of the most interesting Tiktokers is Rexi. His content has a unique characteristic because he makes motorbike modification videos that his followers are interested in. The research methodology used is a quantitative method that is associative in nature. The sampling technique used in this research is random sampling; The sample consisted of 100 respondents. Research data comes from the results of questionnaires. The data in this study was cleaned using IBM SPSS 25 software. The results of the analysis of Rexi's TikTok account had a positive and significant effect on followers' desire to modify motorbikes. because the value of the influence of the content is significant, 0.000 &lt; 0.05 and the t-calculated value of 15.616 is greater than the t-table value of 1.984, so it can be concluded that H0 is rejected and Ha is accepted</p> Richard Kurnadi Lumban Gaol Sholihul Abidin Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8598 PENGARUH FINANCIAL LITERACY, JENJANG PENDIDIKAN, DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KOTA BATAM https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8558 <p><em>This research was conducted with the aim of testing and evaluating the influence of Financial Literacy, Educational Level and Accounting Knowledge on the Use of Accounting Information among MSMEs in Batam City. The population in this research is MSME actors in Batu Aji District who are registered at the Batam City Cooperative and MSME Office, namely 164 MSME actors. For the research sample in this study, random sampling techniques were used using the Slovin formula. The results of the Slovin formula calculation, obtained a figure of 116.3 rounded up to 116 respondents. The data used in this research is primary data resulting from distributing questionnaires to MSME players. This research uses quantitative methods, analyzing using descriptive analysis tests, instrument tests, classical assumption tests, multiple linear analysis and hypothesis testing using the IBM SPSS version 25 software program. Based on the results of hypothesis testing (t-test) it is stated that financial literacy, level of education and accounting knowledge partially has a significant effect on the use of accounting information. The results of the simultaneous test (f-test) state that financial literacy, education level and accounting knowledge simultaneously have a significant effect on the use of accounting information.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Financial Literacy; Education Level; Accounting Knowledge; Use of Accounting Information</em></p> Zahra Maharani Wibawa Vargo Christian L Tobing Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8558 FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT INVESTASI MAHASISWA PADA PASAR MODAL DI KOTA BATAM https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8538 <p>This research aims to determine the magnitude of the influence or relationship between Investment <br />Knowledge, investment risk and investment returns on the capital market in Batam City. Before entering the <br />world of investment or capital markets, knowledge about investment is required, including an understanding <br />of the potential risks and profits associated with investment. This research uses quantitative research with <br />the type of replication research and uses a total of 329 respondents with non-probability sampling techniques <br />and purposive sampling methods in sampling techniques where respondents only focus on management <br />study program students at Putera Batam College and Riau Islands College. Data was also taken from <br />journals, books and distributing questionnaires to predetermined respondents. With the help of the SPSS <br />version 26 program, the results were obtained that investment information factors, speculation opportunities <br />and speculation returns influence student speculation premiums in the capital market in Batam City</p> Yehesy Pernanda Putri Hikmah Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8538 PENGARUH KECERDASAN EMOSIONAL, PERILAKU BELAJAR, EFIKASI DIRI DAN MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8417 <p>Educational development plays an important role and is a measure of the progress or decline of a country's<br />development process. Education is the beginning of the formation of behavior, thoughts and character of every<br />human being. University is the highest achievement in Indonesia's national education system. Having higher<br />education can produce talented individuals who can better shape the future of a country. This research aims<br />to determine the influence of emotional intelligence, learning behavior, self-efficacy and interest in learning on<br />the level of understanding of accounting. Researchers conducted research at several universities in Batam<br />City using quantitative-based research and with a sample size of 300 respondents. And it results that emotional<br />intelligence, learning behavior and interest in learning have a positive and significant effect, while self-efficacy<br />does not have a significant effect on the level of understanding of accounting.</p> Zahrotul Milla Argo Putra Prima Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8417 ANALISIS FUNGSI PELAKSANAAN PENGAWASAN LALU LINTAS BARANG IMPOR OLEH DIREKTORAT JENDAR BEA CUKAI KOTA BATAM https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8388 <p>The research done by the Directorate General of Customs and Excise (DJBC) in Batam City focuses on the role, techniques, and challenges encountered in supervising imported commodities. The role of DJBC in Batam City is crucial since it oversees the importation of commodities, ensures adherence to customs procedures, and combats smuggling. The DJBC employs legal restrictions, such as the Customs Law, to oversee the transportation of imported products. Despite the use of monitoring techniques such as physical inspection and cross-border supervision by DJBC, there are still impediments that impede their effectiveness. Obstacles that arise include insufficient resources, limited public knowledge of import rules, and inadequate information concerning smuggling operations. The city of Batam's advantageous geographical position in close proximity to neighboring nations, including Singapore and Malaysia, further complicates the task of monitoring imported commodities. Enhancing public legal knowledge and ensuring sufficient resources can enhance DJBC's ability to effectively fulfill its supervisory responsibilities in safeguarding the interests of the state and society.</p> Wiranto Bima Sakti Lubna Salsabila Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8388 KAJIAN KOMUNIKASI BUDAYA MELAYU PADA CHANNEL YOUTUBE APRESIASI DARI KEPRI https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8352 <p><em>Malay culture is a culture that has been passed down from generation to generation and is carried out by the community. It cannot be denied that the Malay civilization is one of the foundations of civilization in Southeast Asia, such as Indonesia, Malaysia, Cambodia, the Philippines, Sri Lanka, up to Madagascar and South Africa, which are countries that are members of Southeast Asia. One of the regions in Indonesia that adheres to Malay culture is the Riau Islands province, where this culture is described by one of the Youtube channel accounts, Apresiasi Dari Riau Islands. This channel depicts Malay culture packaged in the form of video content. The aim of this research is to find out the patterns and forms of communication found on the Apresiasi Dari Kepri channel, as well as to see how Malay culture is displayed on this channel. The data collection technique in this research is a data collection technique using netnography which can be done via the internet to communicate with participants. The method used is netnography and a qualitative approach. The results of this research are that there are two communication patterns found on the Appreciation From Kepri YouTube channel, namely a linear communication pattern and a reciprocal or two-way communication pattern. The form of communication found on this channel is a form of mass communication, and this channel depicts Malay culture based on habits that actually occur in Malay society in a certain area</em>.</p> Ronalisa Sitorus Michael Jibrael Rorong Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8352 EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL, PAJAK RESTORAN DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8665 <p>This research aims to determine the effectiveness and contribution of hotel tax, restaurant tax and<br />entertainment tax to Batam City's original regional income. This research is qualitative research with a<br />descriptive analysis approach. The population in this study is the projection and realization of the<br />financial reports of the Batam City Regional Revenue Agency for 2019-2021 using a random sampling<br />method based on regional location (Cluster Random Sampling) by collecting data from the official<br />website of the Regional Revenue Information System or SIEPENDA of Batam City. From the results<br />Research shows that the level of effectiveness of hotel, restaurant and entertainment tax collection on<br />Batam City's PAD can be said to be effective. This is supported by Batam being a region that relies on<br />the tourism sector as a source of PAD. The contribution of Hotel, Restaurant and Entertainment Taxes<br />to Batam City's PAD is less effective. Based on the results of the ratio calculations that have been<br />carried out, Batam City's hotel, restaurant and entertainment tax revenues contribute less to Batam<br />City's PAD. This is indicated by the contribution percentage being below 10%</p> Suyanti Erni Yanti Natalia Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8665 ANALISIS LITERASI KEUANGAN, EFIKASI KEUANGAN DAN PENGALAMAN KEUANGAN TERHADAP KEPUTUSAN INVESTASI MAHASISWA DI KOTA BATAM https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8309 <p><em>This research aims to determine and test the factors that influence financial literacy, financial efficacy, and financial experience on student investment decisions. The population in this study were accounting students at five universities in the city of Batam and the data collection method was the questionnaire method. The sample uses the Slovin formula calculation and the statements in the questionnaire use a Likert scale. The number of accounting students who were respondents in this study was 98 respondents with 26 questions. The results of hypothesis testing in this study state that partially financial literacy has a significant effect on investment decisions, financial efficacy has a significant effect on investment decisions, and financial experience has a significant effect on investment decisions. Simultaneous testing shows that financial literacy, financial efficacy and financial experience simultaneously have a significant influence on investment decisions. in the coefficient test, the Adjusted R Square value was obtained at 0.771, which means that the percentage influence of financial literacy, financial efficacy and financial experience is 77.1% and the remaining 22.9% is influenced by other variables.</em></p> Sonia Cladia Gultom Vargo Christian L. Tobing Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8309 PENGARUH PENGETAHUAN AKUNTANSI, PERSEPSI DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM KOTA BATAM https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8652 <p>&nbsp;Pengelolaan keuangan pada UMKM masih tergolong rendah, hal ini terlihat dari masih banyak UMKM yang belum menggunakan informasi akuntansi dalam menjalankan usahanya. Ada berbagai faktor yang dapat mempengaruhi penggunaan informasi akuntansi pada UMKM, antara lain pengetahuan akuntansi, persepsi, dan skala usaha. Tujuan dari penelitian ini adalah untuk menguji dan mengevaluasi secara parsial atau simultan apakah pengetahuan akuntansi, persepsi dan skala usaha berpengaruh terhadap penggunaan informasi akuntansi pada UMKM di Kota Batam. Jenis penelitian ini adalah penelitian kuantitatif, sumber data primer diperoleh melalui kuesioner dengan bantuan Google form. Populasinya adalah UMKM yang terdapat pada Dinas UKM dan Koperasi Kota Batam yang mempunyai omzet tahunan sebesar Rp50 juta yaitu 370 UMKM. Sampel penelitian ini menggunakan teknik random sampling dan sampel ditentukan dengan menggunakan rumus Slovin yaitu 192 sampel. Teknik analisis dan pengolahan data menggunakan SPSS 25. Hipotesis penelitian adalah pengetahuan akuntansi berpengaruh signifikan terhadap penggunaan informasi akuntansi, persepsi berpengaruh signifikan terhadap penggunaan informasi akuntansi, skala bisnis berpengaruh signifikan terhadap penggunaan informasi akuntansi, penggunaan informasi akuntansi dan pengetahuan akuntansi, persepsi dan skala usaha secara simultan berpengaruh terhadap penggunaan informasi akuntansi. Hasil penelitian secara parsial menunjukkan bahwa pengetahuan akuntansi berpengaruh tidak signifikan terhadap penggunaan informasi akuntansi, persepsi berpengaruh signifikan terhadap penggunaan informasi akuntansi, skala usaha berpengaruh signifikan terhadap penggunaan informasi akuntansi. Secara simultan pengetahuan akuntansi, persepsi dan skala usaha berpengaruh secara simultan terhadap penggunaan informasi akuntansi. Kesimpulan dari penelitian ini adalah H1 ditolak, H2 diterima, H3 diterima dan H4 diterima.</p> Rikki P Simamora Viola Syukrina E Jansrol Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8652 PERTANGGUNG JAWABAN HUKUM TERHADAP ANAK SEBAGAI KORBAN CYBERBULLYING PADA MEDIA SOSIAL https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8277 <p>Social media has now become an inseparable need for human life, not only for adults and teenagers but has<br />spread to all levels, including young children. However, quite a few social media users misuse its benefits, one<br />of which is using social media for bullying or cyberbullying. Cyberbullying carried out by children under 12 years<br />of age experiences a legal vacuum because responsibility towards the victim is deemed not to be in accordance<br />with the existing legal basis. The aim of this research is to find out how legal protection is for victims of child<br />bullying in Indonesia and what legal accountability is for perpetrators of bullying who are children, using<br />normative juridical research methods and analyzed using qualitative analysis methods. The results of the<br />research are that in Indonesia cyberbullying is regulated in several regulations such as in the Criminal Code<br />which is stated in article 310 paragraph (1) in the form of cyber harassment. Apart from that, cyberbullying is<br />also regulated in Law number 8 of 2008 concerning Information and Electronic Transactions, regulated in<br />articles 27 to article 29. Children as victims must be specially protected by the government and related<br />institutions as regulated in Law number 35 of 2014 regarding changes to Law number 23 of 2002 concerning<br />child protection.</p> Ranto Daniel Panjaitan Diki Zukriadi Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8277 PENGARUH PERPUTARAN PERSEDIAAN DAN PENJUALAN TERHADAP PROFITABILITAS PT SUMBER ALFARIA TRIJAYA TBK KOTA BATAM https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8638 <p>IIncreases in inventory turnover and sales growth are not always followed by increases in profitability at PT. Sumber Alfaria Trijaya, Tbk Batam. Testing and analyzing inventory turnover and sales simultaneously influence PT's profitability. Sumber Alfaria Trijaya Batam. The design of this research is research using a quantitative approach. In this research, the population used by researchers is PT. SUMBER ALFARIA TRIJAYA TBK Batam City in 2018-2022. So the population in this study consists of 63 Alfamart outlets in Batam City. Inventory turnover has a significant positive effect on profitability, because the higher the level of inventory turnover, the higher the costs that can be reduced so that the greater the ROA a company obtains. Sales have a significant positive effect on profitability, where when the amount of sales growth increases, ROA will also increase. Inventory turnover and sales simultaneously have a significant effect on profitability, so that increasing inventory turnover and sales will increase the company's ROA. Companies must review the level of the inventory it has and the company must improve its techniques for managing and controlling inventory, so that it does not become empty or excessive so that it will not incur maintenance costs and ordering costs, losses and profits can be increased.<br>Keywords: inventory turnover (IT),sales growts and profitability (ROA)</p> Yahadi Gulo Handra Tipa Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8638 PENGARUH PENGETAHUAN INVESTASI, FINANCIAL TECHNOLOGY DAN EFIKASI KEUANGAN TERHADAP MINAT MAHASISWA AKUNTANSI BERINVESTASI DI PASAR MODAL https://ejournal.upbatam.ac.id/index.php/scientia_journal/article/view/8573 <p><em>Interest in investing is an encouragement to engage in investment activities with the aim of generating future profits. This study was conducted with the aim of knowing the effect, investment knowledge, financial technology and financial efficacy on accounting students' interest in investing in the capital market. The total population was 1.234 students and the sample in this study was 93 students. Using simple random sampling technique and primary data sources obtained by distributing questionnaires online using google form. Data processing using SPSS (Statistical Package for Social Science) software version 26. Data analysis techniques use validation tests and reliability tests, classical assumption tests to hypothesis testing. The results of hypothesis testing research (t test) investment knowledge partially has no significant effect, financial technology and financial efficacy partially have a significant effect on accounting students' interest in investing in the capital market. Simultaneous test research results (Test f) Investment knowledge variables, financial technology and financial efficacy simultaneously have a significant effect on accounting students' interest in investing in the capital market. The variable of investment knowledge, financial technology and financial efficacy on investment interest has a percentage of 67.9% with the remaining percentage, namely 32.1%, being influenced by other variables.</em></p> Siony Veronika Situmorang Vargo Christian L. Tobing Copyright (c) 2024 SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa 2024-02-12 2024-02-12 6 3 10.33884/scientiajournal.v6i3.8573